Mehdi Razavi and Alexandra L. Razavi v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• defining the term “fair rental value” in a similar fashion and by reference to the term “fair market value”
• explaining that a district court's findings of historical fact are examined for clear error, but its applications of law to the facts and its ultimate legal conclusions including resolutions of mixed questions of law and fact are scrutinized de novo

Source: CourtListener parenthetical corpus (CC0).